9911796707
TMI Blog1986 (8) TMI 428X X X X Extracts X X X X X X X X Extracts X X X X ..... tric goods and cycle parts. The petitioner purchased some goods from certain dealers at New Delhi which were being transported by a truck of M/s. Bombay Madras Roadlines, New Delhi. The case of the petitioner is that these goods were being transported under the two invoices both dated 30th June, 1986. The truck carrying the consignment was checked at the Check Post, Ghaziabad, and was detained. Su ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Tax, Mobile Squad/Check Post, Ghaziabad, respondent No. 2, on 17th July, 1986. The petitioner subsequently made another application before respondent No. 2 on 12th August, 1986, stating that the value of the goods had erroneously been fixed by the Sales Tax Officer at Rs. 1,42,400 when the two invoices one of which was already on record of the Sales Tax Officer and another was filed before the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... accordingly heard counsel for the parties on the merits of the writ petition. It has been urged by the counsel for the petitioner that the Assistant Commissioner has committed manifest error of law in not recording any finding as to why he had disbelieved the case of the petitioner that the value of the goods was not Rs. 68,354 as shown in the two invoices. He has further urged that the Assistan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th August, 1986 as to why the prayer made by the petitioner, as stated above, was not accepted. It is true that the power conferred on the Assistant Commissioner under section 13-A(6) of the U.P. Sales Tax Act, 1948, is discretionary in the matter of changing the nature of security but if in any case some special circumstances are brought to the notice of the Assistant Commissioner by a dealer in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ner does not agree with the plea raised by the petitioner in regard to the value of the goods and his prayer for permission to furnish bank guarantee in place of cash security is not accepted by the Assistant Commissioner, he shall record reasons for doing so. In the circumstances of the case, there will, however, be no order as to costs. Let certified copies of this order be supplied to the lear ..... X X X X Extracts X X X X X X X X Extracts X X X X
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